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Chapter 1 An Introduction to Accounting
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
1.1 What is Accounting
1.2 Businesses£ºForms and Activities
1.3 The History and Development
1.4 Users of Accounting Information
1.5 Professional Ethics in Accounting
1.6 Management Accounting and Financial Accounting
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 2 Fundamental Accounting Concepts
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
2.1 The Conceptual Framework
2.2 Qualitative Characteristics of Useful Information
2.3 Assumptions
2.4 Principles
2.5 The Accounting Cycle
2.6 Economic Events
2.7 The Accounting Equation
2.8 Analyze Business Transactions on the Accounting Equation
2.9 The Account
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 3 Recording Business Transactions
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
3.1 Double-Entry Accounting System
3.2 Journalizing Business Transaction
3.3 Recording Transactions in Journals
3.4 Post to the Ledger
3.5 Illustration of Recording Transactions
3.6 Prepare a Trial Balance
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 4 Account for Cash and Receivables
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
4.1 Operating Cycle
4.2 Current Assets
4.3 Cash Recording
4.4 Cash Control
4.5 Cash Management
4.6 Types of Receivables
4.7 Accounts Receivable
4.8 Notes Receivable
4.9 Accounting for Bad Debts
4.10 Direct Write¡ªOff Method for Bad Debts
4.11 Allowance Method for Bad Debts
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 5 Inventory and Cost of Goods Sold
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
5.1 Nature of Inventory and Cost of Goods Sold
5.2 Inventory Systems
5¡¤3 Accounting for Purchases of Inventory¡ª¡ªPerpetual System
5.4 Accounting for Sales of Inventory¡ª¡ªPerpetual System
5.5 Costing Inventory
5.6 Inventory Costing Methods
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 6 Liabilities and Stockholders¡¯Equity
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
6.1 Liabilities Recognition and Measurement
6.2 Current Liabilities
6.3 Long-term Debt
6.4 Stockholders¡¯Equity
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Chapter 7 Basic Financial Statements
µ¼Ñ§Ä¿±êLearning Objectives
µ¼Ñ§×ÊÁÏReading Material
7.1 The Four Basic Financial Statements
7.2 The Balance Sheet
7.3 The Income Statement
֪ʶ×ܽáSummary of Learning Objectives
»á¼Æ´Ê»ãAccounting Vocabulary
Á·Ï°²âÊÔExercises
Á·Ï°²Î¿¼´ð°¸Solutions to Exercises
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